Question 3-Department Additional information: i. Utilities outstanding at the end of the year was GHe3,000,000. ii. Consumption of fixed capital should be charged on the usefut life as follows: equipment- 4 years, Motor vehicle -5 years, and Furniture -4 years. iii. Internally generated revenue receivable at the end of the year was GHc4,000,000. iv. Inventory of office supply as 31 December 2019 has a cost of GHe2,000,000 and current replacement cost of GHc1,800,000. v. The revenue budget of the department is as follows: Govermment of Ghana GHe 400,000,000 and Internally Generated Fund GHe45,000,000. vi. The expenditure approved in the 2019 budget is as follows: Compensation of employees GHe100,000,000: goods and services GHe 80,000,000 and other expenditures GHes, 000,000 . Required: Prepare in compliance with the IPSAS and PFM Act 2016: a) A Statement of Revenue and Expenditure for the year ended 31* December, 2019 b) A Statement of Financial Position as at 31" December 2019 c) A Statement of Budget Information in Comparison with the Budget for the year ended 31 December 2019 d) Notes to the financial statement